The PTA tax on mobile phones in 2026 is set by the Federal Board of Revenue (FBR), not by PTA itself, and it depends on the phone’s customs value in US dollars and whether you register it on your passport or CNIC. From 1 July 2026, the regulatory duty on imported phones was cut by about 20% under S.R.O. 1064(I)/2026. Today a cheap phone can be registered for a few hundred rupees, a used iPhone 11 for roughly Rs 14,000–16,000, while a new iPhone 17 Pro Max costs over Rs 2 lakh in tax. This guide explains the 2026-27 slabs, model examples for iPhone, Samsung and others, and how to pay the tax through DIRBS.
PTA Tax Slabs 2026-27 (FBR)
| Phone value (C&F) | Regulatory duty | Sales tax | Mobile levy | Income tax (CNIC only, filer) |
|---|---|---|---|---|
| Up to US$30 | Rs 240 | 18% | Rs 100 | Rs 100 |
| US$31 – 100 | Rs 2,400 | 18% | Rs 200 | Rs 100 |
| US$101 – 200 | Rs 6,000 | 18% | Rs 200 | Rs 100 |
| US$201 – 350 | Rs 8,800 | 18% | Rs 1,800 | Rs 970 |
| US$351 – 500 | Rs 12,000 | 18% | Rs 4,000 | Rs 5,000 |
| US$501 – 700 | Rs 17,600 | 25% | Rs 8,000 | Rs 11,500 |
| Above US$700 | Rs 17,600 | 25% | Rs 16,000 | Rs 11,500 |
Sales tax is charged as a percentage of the phone’s assessed value. Registration on CNIC also adds additional customs duty (about 4% on listed smartphones) and the withholding income tax shown above; non-filers pay a higher income tax. Passport registration does not include this income tax, which is why it is cheaper.
What Changed in Budget 2026-27?
- Regulatory duty cut by about 20% across all slabs, for example from Rs 22,000 to Rs 17,600 for phones above US$500.
- Additional customs duty on listed smartphones reduced from 6% to 4%.
- In the US$101–200 slab, CNIC income tax fell from Rs 930 to Rs 100 and the handset levy from Rs 600 to Rs 200, making mid-range used phones much cheaper to register.
- FBR’s used-phone valuation ruling (2070/2026) sets lower customs values for many older iPhone and Samsung models.
PTA Tax on iPhone 2026 (Examples)
| Model | Passport (Rs) | CNIC (Rs) | Basis |
|---|---|---|---|
| iPhone 17 Pro Max (new) | about 204,954 | about 225,449 | PhoneWorld table, 8 July 2026 |
| iPhone 17 (new) | about 149,640 | about 164,604 | Published estimate |
| iPhone 11 (used, FBR value US$133) | about 14,307 | about 16,145 (filer) | 2026-27 rates |
These are published estimates. The exact amount is what DIRBS shows for your IMEI when it generates your PSID, and it can change with the exchange rate.
FBR Values for Used Phones (Ruling 2070/2026)
For used and refurbished phones, FBR fixes a customs value per model. This decides the slab, and therefore the tax:
| Model (used) | FBR value (US$) | Slab |
|---|---|---|
| iPhone 15 Pro Max | 505 | Above US$500 |
| iPhone 15 Pro | 472 | US$351–500 |
| iPhone 15 | 378 | US$351–500 |
| iPhone 14 Pro Max | 413 | US$351–500 |
| iPhone 14 | 275 | US$201–350 |
| iPhone 13 | 225 | US$201–350 |
| iPhone 12 | 156 | US$101–200 |
| iPhone 11 | 133 | US$101–200 |
| Samsung Galaxy S23 Ultra | 305 | US$201–350 |
| Samsung Galaxy S22 Ultra | 260 | US$201–350 |
| Samsung Galaxy S22 | 130 | US$101–200 |
Notice how the iPhone 15 Pro Max crosses US$500, so it pays 25% sales tax and higher duty, while the iPhone 15 Pro stays in the US$351–500 slab.
Passport vs CNIC: Which Is Better?
| Point | Passport | CNIC |
|---|---|---|
| Who can use it | Overseas Pakistanis / travellers within the allowed period after arrival | Anyone with a CNIC |
| Income tax | Not charged | Charged (higher for non-filers) |
| Additional customs duty | Not charged | About 4% on listed smartphones |
| Overall cost | Lower | Higher |
Passport registration must be done within the allowed time after arrival (commonly 60 days); otherwise you will have to register on CNIC at the higher rate.
How to Pay PTA Tax (DIRBS)
- Check your phone’s status: send the 15-digit IMEI to 8484 or check on the PTA DIRBS website.
- Apply on the DIRBS portal or at a customs/PTA facilitation desk, choosing passport or CNIC.
- DIRBS generates a PSID (payment slip ID) with the exact tax.
- Pay the PSID through internet banking, mobile banking, JazzCash/Easypaisa or a bank branch.
- After payment, the phone is registered and will keep working on Pakistani SIMs.
For step-by-step screenshots, read how to register a mobile phone with PTA.
What Happens If You Don’t Pay?
A non-registered phone can be used on a Pakistani SIM only for a limited period (usually 60 days). After that, the network blocks the IMEI and the phone works only on Wi-Fi. Buying a “non-PTA” phone is cheaper upfront, but you lose mobile network service and often resale value.
Tips to Save on PTA Tax
- If you are travelling, register on your passport within the allowed period.
- Become an active taxpayer (filer) to avoid the higher non-filer income tax on CNIC.
- Check FBR’s used-phone value; a used model may fall in a cheaper slab than you think.
- Never pay agents who promise “PTA approval” without a PSID; fake registrations get blocked.
Frequently Asked Questions
What is PTA tax on mobile phones in 2026?
It depends on the phone’s US$ value and passport/CNIC. Under 2026-27 rates, regulatory duty ranges from Rs 240 to Rs 17,600, plus 18% or 25% sales tax, a mobile levy and, on CNIC, income tax and additional customs duty.
What is the PTA tax on iPhone 17 Pro Max?
Published estimates are about Rs 204,954 on passport and Rs 225,449 on CNIC. Check DIRBS for the exact PSID amount.
Has PTA tax been reduced in 2026?
Yes. From 1 July 2026, regulatory duty was cut by about 20% and additional customs duty reduced from 6% to 4%.
Is passport registration cheaper than CNIC?
Yes, because passport registration does not include income tax or additional customs duty.
How can I check if my phone is PTA approved?
Send your IMEI to 8484 or check it on the DIRBS website.
Updated 9 November 2026. Tax amounts are estimates; the PSID generated by DIRBS is final.